Steps to be taken to avoid double taxation

The A retiree moving abroad He continues to receive the pension paid in Italy. To avoid paying double taxation on the same (Italian and country of residence) it is necessary to take certain steps, let’s see how to do this with our response to the Money.it reader who writes to us:

“good morning,

I am requesting information regarding the permanent transfer of my aunt (84 years old / retired Alitalia) to Norway (which will be next July).

After her retirement, she went to the INPS office to request that her (gross) pension be transferred to Norway.

They gave her some instructions on this topic (attached list) that I would like to clarify from you as I am not clear about the steps my aunt needs to take:

1. Do I have to transfer first and then apply for pension transfer?

2. If so, how do you provide documents for sponsorship if you are abroad?

3. The Norwegian authorities need the INPS permit (Authorized EP 1) to accept the transfer of the gross pension and it is not clear to me how this can be done from outside.

Also ask if you know if there is an Italy / Norway agreement.

I am sure of your kindness and quick response. I send my best regards. “

Retiring Abroad: Steps to Take

Let’s start with the convection: There is one Bilateral agreement between Italy and Norway It was signed in Rome on June 17, 1985 which allows for the avoidance of double taxation of income. It is understood that even by moving abroad, her maternal aunt is entitled to continue receiving her net pension, and thus with taxes applied by Italy (which, after that, she also has to pay taxes imposed by Norway).

In order to initiate Transfer of the pension abroad It is necessary to follow a rather tedious bureaucratic process: it is necessary before formalizing the transfer of residence and then it is necessary to provide INPS with the necessary documents issued by the country to which the tax residence was transferred.

The whole process can take up to 6 months to wait before a retiree is approved Gross pension due Without the taxes applied by Italy.

To answer your second question, you can go to A. Take care before transportation, Sign agents to act and then email all documents to ensure favoritism, from Italy, can handle the practice.

Regarding your last question, as of 2019, the European EESSI system has entered into force, which is the electronic exchange of information about social security, which stipulates that the data exchange between social security institutions of European Union countries takes place electronically, through i SED. The EP1 unitTherefore, to be filled in and stamped by the foreign country, it must be sent to the INPS office to which it belongs (by favoritism or legal representative) which, once declared, will notify the foreign state.

My advice, being a somewhat cumbersome process, is to agree to a sponsorship (or with a company that deals with these practices) prior to the transfer to make sure you have all the steps to take while the aunt is in Italy.

If you have any doubts or questions, contact us at the email address ask for [email protected]